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David Hatherly rethinks accounting in the light of the financial crisis which exposed its limitations. Financial institutions reported increasing profits and healthy balance sheets whilst their business models undermined their own financial health and the economy. Accounts failed to provide feedback on business performance. This failure highlighted the need for alignment between business and accounting models. To understand business performance we need to know about value: how much is created; how it is created, who it is created for, what kind it is; and how it is measured. Here, Professor Hatherly provides an accounting model that addresses these questions. Overcoming the complexity and incoherence of existing accounting standards, the new model allows stakeholders to analyse the effectiveness of their business model, making financial crises less likely. With its insights into accounting and business more generally, this book is for accountants, accountancy students and those running businesses of any description.

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